SERVICE TAX ON INDUSTRIAL AND COMMERCIAL CONSTRUCTION

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Dep...

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

New Delhi, the 22nd June, 2010

Notification No. 29/2010 - Service Tax

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the
Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government,
on being satisfied that it is necessary in the public interest so to do, hereby makes the following
further amendment in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 1/2006-Service Tax, dated the 1st March, 2006, G.S.R. 115(E), dated
the 1st March, 2006, with effect on and from the 1st day of July, 2010, namely :-
In the said notification, in the Table, after S. No. 7 and 10 and the entries relating thereto, the
following S. No 7(a) and 10(a) and entries shall be inserted, namely:-

(1)

(2_

(3)

(4)

(5)

―7(a).

(zzq)

Commercial or

Industrial

Construction

This exemption shall not apply in cases where the taxable

services provided are only completion and finishing

services in relation to building or civil structure, referred

to in sub-clause (c) of clause (25b) of section 65 of the

Finance Act.

Explanation.- The gross amount charged shall include the

value of goods and materials supplied or provided or used

for providing the taxable service by the service provider.

This exemption shall not apply in cases where the cost of

land has been separately recovered from the buyer by the

builder or his representative.

25‖;

―10(a).

(zzzh)

Construction

of Complex

This exemption shall not apply in cases where the taxable

services provided are only completion and finishing

services in relation to residential complex, referred to in

sub-clause (b) of clause (30a) of section 65 of the Finance

Act.

Explanation.- The gross amount charged shall include the

value of goods and materials supplied or provided or used

for providing the taxable service by the service provider.

This exemption shall not apply in cases where the cost of

land has been separately recovered from the buyer by the

builder or his representative.

25‖.

[F. No. 334/03/2010 -TRU]

(K.S.V.V.Prasad)

Under Secretary to the Government of India

Note.- The principal notification No.1/2006-Service Tax , dated the 1st March 2006, was published